X.          SPECIAL EDUCATION FUNDING (Rules X.)

As the State Education Agency (SEA), the USBE has a responsibility under both Federal and State law to monitor implementation of the IDEA by LEAs through a system of general supervision that improves educational results and functional outcomes and ensures that public agencies meet program requirements. The special education program that is funded both from federal and state funds and it is critical to understand the similarities and differences of these funding sources.

“Federal special education funds” means funds paid to the State under IDEA Part B for the purposes of special education.

“State special education funds” means state funds appropriated to public education for the purposes of special education.

Federal special education funds are calculated, allocated, and classified differently than state special education funds. Rules X outline the regulations, restrictions, and allowable costs and activities applicable to each funding source; some requirements are the same for both funding sources and some provisions apply only to one or the other.

X.A.      STATE SPECIAL EDUCATION FUNDS GENERALLY (Rules X.A.)

1. State special education funds may be spent only for direct costs, as outlined in the Rules. Direct costs are those elements of cost which can be easily, obviously, and conveniently identified with specific special education activities or programs, as distinguished from those costs incurred for several different activities or programs and whose elements are not readily identifiable with specific special education activities.
   
   
2. State special education funds are appropriated to the Minimum School Program (MSP) and provide restricted (categorical) monies that must be spent for the education of students with disabilities.

X.B.      ALLOCATION OF STATE SPECIAL EDUCATION FUNDS FOR PROGRAMS FOR STUDENTS WITH DISABILITIES (UCA 53F-2-307; R277-479; Rules X.B.3.)

1. WSD must be current with the Utah Program Improvement Planning System (UPIPS) monitoring requirements, including correction of noncompliance within one year of notification, annual Corrective Action Plan (CAP) and Program Improvement Plan (PIP) reports, and desk audit submissions to be eligible for State special education funds.

X.C.      SPECIAL EDUCATION ADD-ON ALLOWABLE USE (FUND 1205) (UCA 53F-2-307(1); Rules X.C.)

1. WSD will use Special Education add-on funds in accordance with Rules X.B. and to cover the direct costs of providing special education to students with disabilities.

X.D.      SPECIAL EDUCATION SELF-CONTAINED ALLOWABLE USE (FUND 1210) (UCA 53F-2-307(3); Rules X.E.)

1. “Self-contained” means a public-school student with an IEP or a youth in custody/care (YIC) who receives 180 minutes or more of special education or YIC services during a typical school day per R277-419-2(35).
   
   
2. WSD will use Special Education Self-Contained funds only for direct costs attributable to the cost of the special education of students with disabilities whose placement is a special class or self-contained environment.

X.E.       STATE SPECIAL EDUCATION IMPACT AID ALLOWABLE USE (FUND 1225) (UCA 53F-2-307(1); Rules X.I.)

1. WSD will use state special education funds for direct costs attributable to the cost of administering the special education program as follows:
   
   
   1. Costs for students in state custody (prisons, detention facilities, and the state hospital);
      
      
   2. Additional costs attributable for services to students with low-incidence disabilities.

X.F.       STATE SPECIAL EDUCATION EXTENDED SCHOOL YEAR (ESY) ALLOWABLE USE (FUND 1220) (UCA 53F-2-308(2); Rules X.K.)

1. WSD will use state special education funds for direct costs attributable to the cost of extended year services (ESY) provided to students with disabilities, determined by the student’s IEP team to require ESY in order to receive a FAPE and in accordance with R277-751.

X.G.      STATE EXTENDED SCHOOL YEAR STIPEND FOR SPECIAL EDUCATORS (EYSE) ALLOWABLE USE (FUND 1278) (UCA 53F-2-310; Rules X.M.)

1. WSD will use state special education funds for salaries and allowable benefits of Special Education Teachers, or Speech Language Pathologists who provide eligible services under R277-525-2.
   
   
2. A special educator receiving a stipend shall: (a) work an additional day beyond the number of days contracted with the special educator's school district or school for each daily stipend; (b) schedule the additional days of work before or after the school year; and (c) use the additional days of work to perform duties related to the IEP process, including: administering student assessments, conducting IEP meetings, writing IEP’s, conferring with parent(s) or adult students, and preparing and maintaining records.

X.H.      STATE SPECIAL EDUCATION INTENSIVE SERVICES ALLOWABLE USE (FUND 1230) (UCA 53F-2-309(1); Rules X.O.)

1. WSD will use state special education funds for direct costs attributable to the cost of implementing IEPs for students with disabilities.
   
   
2. Cost of services to a student with a disability must be in excess of three times the annual average per pupil expenditure (APPE) as calculated by USBE Financial Operations.
   
   
3. Costs must meet the eligibility requirements outlined in R277-752.

X.I.        STATE SPECIAL EDUCATION FUNDS ALLOWABLE USE (Rules X.P.)

1. State special education funds may be spent only for direct costs, as outlined in Rules X.B. Direct costs are those elements of cost which can be easily, obviously, and conveniently identified with specific special education activities or programs, as distinguished from those costs incurred for several different activities or programs and whose elements are not readily identifiable with specific special education activities. (Rules X.A.1.).
   
   
2. WSD will use state special education funds for the costs of providing for specially designed instruction, related services, and supplementary aids and services provided in a regular class or other education-related setting to a student with a disability in accordance with the IEP of the student.
   
   
3. WSD will use state special education funds for the costs of providing inclusive special education preschool services.
   
   
4. WSD will use state special education funds for the costs of including peer models in IEP services that require a peer model.
   
   
5. WSD will use state special education funds for the costs of providing co-teaching, in which both a licensed general educator and licensed special education teacher plan and provide specially designed instruction.
   
   
6. WSD follows the allowable use of state special education funds as listed in Rules X.P.6.

X.J.       ALLOWABLE COSTS FOR FEDERAL (IDEA) SPECIAL EDUCATION FUNDS (Rules X.R.1.; 4-7.)

1. Funds paid to the State under IDEA Part B for the purposes of special education (“Federal special education funds”) are calculated, allocated, and classified differently than State special education funds.
   
   
2. WSD will use Federal special education funds for the costs of providing for specially designed instruction, related services, and supplementary aids and services provided in a regular class or other education-related setting to a student with a disability in accordance with the IEP of the student.
   
   
3. WSD will use Federal special education funds for the costs of providing inclusive special education preschool services.
   
   
4. WSD will use Federal special education funds for the costs of including peer models in IEP services that require a peer model.
   
   
5. WSD will use Federal special education funds for the costs of providing co-teaching, in which both a licensed general educator and licensed special education teacher plan and provide specially designed instruction.
   
   
6. WSD follows the allowable use of Federal special education funds, as listed in Rules X.R.8.